Filing your GST/HST return as a rideshare driver: a worked example
How to pull the HST out of your fares, subtract input tax credits and file your annual return. With real numbers for an Ontario driver.
Two drivers in Thunder Bay can earn the same amount, drive the same car and use the same phone, and still have completely different GST/HST obligations. The difference is whether they carry passengers or packages.
Rideshare: register from your first ride
Since July 1, 2017, commercial ride-sharing has been treated the same as a taxi business for GST/HST. Taxi businesses don't get the small-supplier exemption. If you drive passengers for Uber, Lyft or a similar app as a self-employed driver, you have to register for GST/HST no matter how little you earn.
That means:
- You need a GST/HST account before your first paid ride
- GST/HST applies to your fares (13% HST in Ontario)
- You file GST/HST returns and send the tax you collected to the CRA
Check your app's tax summary. It shows the GST/HST charged on your fares, which you report on your own return under your own GST/HST number.
Drive for both?If you do any rideshare driving, you must register. Once you're registered, the GST/HST rules apply to your taxable delivery income too, so talk to a tax professional about how to report both.
Delivery: the $30,000 small-supplier limit
Food and package delivery isn't passenger transport, so the taxi rule doesn't apply. Delivery drivers can use the small-supplier rule: you don't have to register until your taxable revenue goes over $30,000.
The test is applied two ways:
- In a single calendar quarter. Go over $30,000 in one quarter and you're no longer a small supplier right away.
- Over four consecutive calendar quarters. Go over $30,000 in total across the last four quarters and you have to register shortly after.
The four-quarter test catches people. It isn't the calendar year. A strong summer and fall can push you over the line in October even if you only started in April.
The upside of registering: input tax credits
Registering isn't only a cost. Once you're registered, you can claim input tax credits (ITCs) for the GST/HST you pay on business expenses. Fuel, repairs, tires, your phone plan and car washes all include 13% HST in Ontario. You claim back the business-use share of that tax.
Example: ITCs on vehicle costs
| HST paid on fuel, repairs and car washes this year | $910.00 |
| Business use of the car (from your logbook) | 70% |
| Input tax credit you can claim | $637.00 |
Insurance premiums don't include GST/HST, so they don't create ITCs. Keep every receipt, because ITCs need proof of the tax you paid.
Filing and paying
- Most small registrants file once a year.
- If you're a sole proprietor with a December 31 year-end, the annual GST/HST return is due June 15, but any amount owing is due April 30. Pay by April 30 to avoid interest.
- Some small businesses can use the Quick Method, which lets you send a fixed percentage of your sales instead of tracking every ITC. Whether it saves you money depends on your costs, so run the numbers both ways.
How MyGigLedger helps
If you've earned any rideshare income, MyGigLedger shows a registration warning on your dashboard. Delivery-only drivers see a live meter of taxable revenue over the last four quarters, so you know before you cross $30,000. Scanned receipts keep the HST amount, which you'll need for input tax credits.
Sources
This article is general information based on CRA guidance as of September 9, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.